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    <title>Notification regarding the supplies not eligible for refund of unutilized ITC under the Jharkhand Goods and Services Tax Act, 2017</title>
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    <description>No refund shall be allowed of unutilised input tax credit under the refund provision of the Jharkhand GST framework in respect of supplies of services specified in sub item (b) of item 5 of Schedule II; the notification, issued on the Council&#039;s recommendation and exercising statutory power, implements a categorical bar on such refund claims and takes effect from the commencement date stated in the instrument.</description>
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      <description>No refund shall be allowed of unutilised input tax credit under the refund provision of the Jharkhand GST framework in respect of supplies of services specified in sub item (b) of item 5 of Schedule II; the notification, issued on the Council&#039;s recommendation and exercising statutory power, implements a categorical bar on such refund claims and takes effect from the commencement date stated in the instrument.</description>
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